Pro Fender, which uses a standard cost system, manufactured 20,000 boat fenders during 2016, using 146,000 square feet of extruded vinyl purchased at $1.05 per square foot. Production required 410 direct labor hours that cost $15.00 per hour. The direct materials standard was seven square feet of vinyl per

fender, at a standard cost of $1.10 per square foot. The labor standard was 0.026 direct labor hour per

fender, at a standard cost of $14.00 per hour. Compute the cost and efficiency variances for direct materials and direct labor